please help with these please i am so confused. please do all them. thank you.

21. The recording of the jobs shipped and customers billed would include a debitor a Accounts Payable b. Cash e. Finished Goods d. Cost of Goods Sold 22 Pogba Poobah Manufacturers Ine has estimated total factory overhead costs of $95.000 and 10,000 direct labor hours for the current fiscal year. Ir job number 117 incurred 2,300 direct labor hours, the work in process account will be debited and factory overhead will be credited for a. $21,850 b. 52.300 c. $95.000 d. cannot be determined 23. A widely used activity base for developing factory overhead rates in highly automated settings in a. direct labor hours b. direct labor dollars c. direct materials d. machine hours 24. When job 711 was completed, direct materials totaled $4,000, direct labor, 55,600; and factory overhead, $2,400 respectively. Units produced totaled 1,000. Unit costs are: a. S12,000 b. $1,200 c. $120 d. $12 25. The entries to record cost and sale of a finished good on account is: a. debit Cost of Goods Sold, credit Finished Goods b. debit Cost of Goods Sold, credit Finished Goods, debit Accounts Receivable, credit Sales c debit Sales Expense, credit Finished Goods, credit Cash, credit Accounts Receivable d. debit Work in Process, credit Finished Goods, debit Accounts Receivable, credit Sales 26. During the period, labor costs incurred on account amounted to $275,000 including $200,000 for production orders and $75,000 for general factory use. In addition, factory overhead charged to production was $32,000. From the following, select the entry to record the direct labor costs. a. Work in Process 200,000 Wages Payable 200,000 b. Work in Process 275,000 Wages Payable 275,000 c. Wages Payable 275,000 Work in Process 275,000 d. Wages Payable 200,000 Work in Process 200,000